SEC Guidelines on Asset Valuations

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SEC MEMORANDUM CIRCULAR NO. 2, S. 2014: SEC Guidelines on Asset Valuations

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Title Supreme Court: SEC Guidelines on Asset Valuations

Law: Sec Memorandum Circular No. 2, S. 2014

Decision Date: Jan 21, 2014

The Philippine law, SEC Memorandum Circular No. 02-14, establishes guidelines for asset valuations, requiring public companies and their subsidiaries to engage the services of an accredited appraisal company or PSO, while non-public companies must engage a licensed appraiser for real estate transactions.

asset valuation

guidelines

public companies

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